The revelation is one of the main planks of the latest SLAD survey, based on replies from just under half its 125-plus members.
Those polled included 62% who said they were already affected by the ARR and 82% who expected to be affected once the estates of artists who have been dead for less than 70 years qualify after January 1.
This compares to only 70% who said they expected to be affected when SLAD conducted their last survey in 2009.
Of those impacted already, 69% consider it has either lost or caused them to divert sales, while two out of three estimate the administrative cost per transaction as being £20, with one in three setting that figure at £30 or more.
Other headline findings showed that 60% of members had a better year than expected in 2010, with 42% expecting further improvement in 2011.
Meanwhile 52% saw an increase in sales, with 56% seeing an increase in profits in the past year. This compared with 26% who saw sales fall and 27% who saw a decline in profits.
More than 80% took a stand at fairs, with a similar proportion holding at least one exhibition.
Finally, almost all members now have websites.